近十年来,针对避税地的“反有害税收运动”逐渐将重心转移到税收透明度和情报交换的国际标准上。“全球税收论坛”这一成员广泛的国际组织日益发挥了更大的作用,并通过同行审议的方式使得它的国际影响力迅速增长。中国作为全球税收论坛副主席国,于2012年6月顺利通过了第二轮的同行审议,为税收透明度和情报交换树立了新的典范。到目前为止,全球税收论坛已经审议了70多个国家,预计到2012年年底,将有更多的国家接受审议。这种以情报交换、税收透明度 Over the past decade, the “anti-harmful tax campaign” for tax havens has gradually shifted its focus to international standards of tax transparency and intelligence exchange. The Global Tax Forum, a member of a wide range of international organizations, is playing an even greater role and its international influence has rapidly grown through peer review. As the vice chairman of the Global Tax Forum, China passed the second round of peer review in June 2012, setting a new example for tax transparency and intelligence exchange. So far, the Global Tax Forum has considered more than 70 countries and it is expected that by the end of 2012 more countries will be scrutinized. This information exchange, tax transparency